Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
lodges; lodged; lodging. Learner's definition of LODGE. 1. a [+ object] : to provide (someone) with a place to stay for a short period of time. The workers were lodged in temporary camps. The refugees needed to be lodged and fed.